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Oklahoma Statutes - Title 40. Labor Page 23 40. "Probationary period" means a period of time set forth in an established probationary plan, which applies to all employees or a specific group of employees, and does not exceed ninety (90) calendar days from the first day a new employee begins work; 41. "Professional Employer Organization" or "PEO" means an organization that is subject to the Oklahoma Professional Employer Organization Recognition and Registration Act and which meets the definition set out in paragraph 9 of Section 600.2 of this title; 42. "Rate of insured employment" shall have the same meaning as provided in Section 2-708 of this title; 43. "Regular benefits" means benefits payable to an individual under the Employment Security Act of 1980, or under any other state law including dependents' allowances and benefits payable to federal civilian employees; 44. "Reopened claim" means a claim application which reactivates a claim during an existing benefit year when a claimant stopped filing for benefits before his or her claim was exhausted, but in which there occurred no intervening employment from the date of the filing of the last initial, additional, or reopened claim; 45. "State" includes, in addition to the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands; 46. "State law" means the unemployment insurance law of any state, approved by the Secretary of Labor of the United States under Section 3304 of the Internal Revenue Code of 1954; 47. "Supplemental unemployment benefit plan" means a plan that provides for an employer to make payments to its employees during a permanent or temporary layoff that will supplement unemployment benefits received by the employees. The purpose of a supplemental unemployment benefit plan is to allow an employer to sustain the purchasing power of its employees or former employees during a layoff; 48. "Taxable wages" means the wages paid to an individual with respect to employment during a calendar year for services covered by the Employment Security Act of 1980 or other state unemployment compensation acts which shall equal the applicable percentage of the state's average annual wage for the second preceding calendar year as determined by the Commission, rounded to the nearest multiple of One Hundred Dollars ($100.00); 49. "Wages" shall have the same meaning as provided in Section 1-218 of this title; 50. "Wages paid" means wages actually paid to the worker; provided, however, that in the event of any distribution of an employer's assets through insolvency, receivership, composition, assignment for the benefit of creditors, or termination of business, wages earned but not actually paid shall be considered as paid; and